Hello, just a quick update, I came across this video from MrEliptik recently, which pretty much did what I had in mind :
https://youtube.com/watch?v=aBxk-n61SjM
I like this idea, since it doesn't create collision shapes recursively (which is costful in performance if this is done very often (like every frame for instance)), it is also fairly simple.
Specifically, I was aiming for something very similar to (which is mentioned in this video) :
https://github.com/matterda/godot-destructible-terrain
Plus, since you can set a texture in a Polygon2D, there is no need to worry about the sprite management inside it.
Oh, and my previous message may seem a bit rude, that was not intentionnal, English is not my first language...
What I meant to say that the collision detection was indeed using the "on_body/area_entered", however, when subdividing the collision areas, I created a method to check if the new collision will collide with the body entered, to avoid creating it if that's the case (and save some resources). Still, this was not the best way to do it (which was the reason of this topic).